2025 (4) TMI 421 - HC - GST

Filing of TRAN-1 declaration in the web portal maintained by the appellants department - time limitation - HELD THAT - The Hon ble Supreme Court in UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER held that Considering the judgments of the High Courts on the then prevailing peculiar circumstances any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). Pursuant to the said order of the Hon ble Supreme Court the department also issued Circular No.180/12/2022-GST dated 09.09.2022. Web portal was once again opened to enable the assessee to file TRAN-1 declaration form. The writ petitioner herein also availed the said facility and filed TRAN-1 form. All the issues raised in the writ petition have since been resolved. Therefore nothing survives for further adjudication. This writ appeal is dismissed as infructuous.

Summary

The judgment from the Madras High Court, delivered by Honourable Mr. Justice G. R. Swaminathan and Hon'ble Mr. Justice M. Jothiraman, addresses the filing of the TRAN-1 declaration under Section 140 of the CGST Act 2017. This section facilitates the transition of Input Tax Credit from the TNVAT Act to the GST regime, with an initial deadline of 90 days from July 1, 2017. Due to technical glitches preventing timely filing, the writ petition was filed and allowed by a single judge on November 1, 2018, prompting the department's appeal.The case reached the Supreme Court, which, in 2022 (7) TMI 1232 (Union of India & Another V. FILCO Trade Centre Pvt. Ltd. & Another), directed the GST Network to reopen the portal for filing TRAN-1 and TRAN-2 forms from September 1, 2022, to October 31, 2022. The Supreme Court's directions included ensuring no technical glitches and allowing aggrieved assessees to file or revise forms, regardless of prior writ petitions or ITGRC decisions. Officers were given 90 days to verify claims and reflect allowed credits in the Electronic Credit Ledger, with potential guidelines from the GST Council for claim scrutiny.Following the Supreme Court's order, Circular No.180/12/2022-GST was issued, reopening the portal, enabling the writ petitioner to file the TRAN-1 form. As all issues in the writ petition were resolved, the writ appeal was dismissed as infructuous, with no costs, and the connected miscellaneous petition was closed.